The accounting records of Events Unlimited include the following unadjusted balances at September 30: Accounts Receivable, $1,900; Supplies, $1,200; Salaries Payable, $0; Unearned Service Revenue, $900; Service Revenue, $3,900; Salaries Expense, $1,900; and Supplies Expense, $0. The following data pertains to September 30 adjusting entries:
a. Service revenue accrued, $1,800.
b. Unearned service revenue that has been earned, $500.
c. Supplies on hand, $70.
d. Salaries owed to employees, $1,600.

Requirement
Record the adjustments, then post them to T-accounts, labeling each adjustment by letter. Calculate each account’s adjusted balance.